Page 100 - Ord 866 Adopting a revised Fiscal Year 17-18 and new proposed Fiscal Year 18-19 budget

Section 2 Financial Analysis
Personnel Summary Overview

Given the funding constraints governments are facing, accurate expenditure projections
are more important than ever. Since salaries make up the greatest portion of the
expenditure budget, it is logical to apply forecasting techniques that can provide a true
picture of where payroll dollars are headed.

Personnel staffing levels for the Town of Westlake are presented in full-time equivalents
FTE) positions. For example, a position staffed for 40 hours per week for 52 weeks per year
2,080 hours) equals one full-time equivalent position. For firefighter/paramedic positions,
an FTE is based on 2,912 hours per year, or an average of 56 hours per week is used. An
FTE position of .50 refers to a position that is funded for 1,040 hours per year (2,080 x .50).
The personnel count includes vacant positions.

PAYROLL & RELATED COSTS
Budgeted to be $4,495,731; a 7% increase of $287,362K from prior year estimated.
o Market band adjustments
191K increase based on most recent salary surveys from the HR dept.
o One-time Performance/ Incentive Pay
51K inclusive of taxes and retirement
o Staffing Additions
Transition Court Judge from contract service to part time employee $18K
o Staffing Changes
Cost savings; replace full time Marshal with two-part time ($66,356)
Employee Insurance reflects $31K increase. Due to plan increase of 20%
and changes to employee coverage because of approved positions in
the prior year that were unfilled.
Transition Facilities Clerk from part time to full-time employee $26K (majority
of this cost is medical and dental insurance)
Cost to have 6 month overlap in training to replace Municipal Accounting
Technician II who will be retiring in July 2019. Cost is approximately $11K
Transition Management Intern (account for full wages in FY2019) $ 9K
o Payroll Salary Changes
Increase car allowances $ 4.4K
Add phone allowances $ 3.6K
Add On-call pay to public works employees $6.3K

All payroll and related expenditures are paid via the General Fund. Portions of these
expenditures are subsidized by the Utility Fund and the Visitors Association Fund.
o Total payroll transfers in are $1.114M
Utility Fund - $521K
Visitors Association Fund - $525K

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